Asset Forfeiture: U.S. Marshals Service Internal Control Weaknesses Over Cash Distributions
GGD-92-59
Published: May 08, 1992. Publicly Released: May 19, 1992.
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Highlights
Pursuant to a congressional request, GAO reviewed the Department of Justice's (DOJ) Equitable Sharing Program, focusing on two U.S. Marshals Service districts' internal controls over the disbursement of forfeited property and cash resulting from criminal activities to state and local law enforcement agencies.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Justice | To better ensure that forfeited cash is adequately protected, the Attorney General should direct the Executive Office of Asset Forfeiture to change its policy on routing sharing checks through federal investigative agencies or the U.S. Attorney before delivery to the recipient state or local agencies. The revised policy should require that checks go directly from the Marshals Service to the recipient agency. The policy could also suggest using letters or facsimile checks in congratulatory ceremonies. |
Closed – Implemented
Justice states that this recommendation is intended to minimize the risk of loss through fraud or misappropriation, but the risk is insignificant, especially with new procedures in place for processing sharing distributions and is outweighed by benefits derived from the presentations they conduct between recipient agencies and federal law enforcement agencies.
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| United States Marshals Service | The Director of the Marshals Service should develop clear, specific service-wide guidance and procedures for making asset sharing cash distributions. The guidance should include explanations of what conditions do and do not create proper separation of duties as well as specifics on how vouchers should be certified. It should be emphasized that checks should be made payable to recipient agencies and not to individual parties. This internal control guidance should be based on standards contained in the GAO Policy and Procedures Manual for Guidance of Federal Agencies. |
Closed – Implemented
On March 3, 1992, the Marshals Service issued specific servicewide guidance and procedures for making asset sharing cash distributions. These procedures have been incorporated into the Marshals Service manual, which will be published soon.
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| United States Marshals Service | The Director of the Marshals Service should direct regional offices to monitor districts periodically to ensure that the guidance results in procedures that adequately safeguard forfeited cash. The results of this monitoring should be included in the reports required under the Federal Managers' Financial Integrity Act. |
Closed – Implemented
The Marshals Service has instituted an internal control system to ensure that program responsibilities directly associated with the asset forfeiture program are accomplished. A major oversight program is the program manager's review which ensures that district offices are in compliance with Department and program policies, procedures, and practices.
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Topics
AssetsCash managementCheck disbursement or controlFederal property managementstate relationsStaff utilizationInternal controlsLaw enforcement agenciesRevenue sharing paymentsSearch and seizure